<p>On January 1, 2005 a new accounting standard became the valid standard for all listed companies within the EU and among them the property companies. This means that the real estate business now appraise their property holdings at fair value, using the IAS 40 – Investment Property standard.</p><p>The new IAS/IFRS standards opens up for a more subjective judgment, and appraisal at fair value is used to a greater extent. An important problem which should be acknowledged when appraising properties at fair value is the uncertainty that the appraisal is associated with.</p><p>A description whether the property companies use the sales comparison approach or the income approach when appraising their property holdings have been given. And by reading annual reports and sending questionnaires to the listed property companies on the Swedish market a study has been made about how properties are appraised. Another aim was to find out if the standard has led to an increased comparability and a true and fair view.</p><p>In the frame of reference, information taken from annual reports and other literature has been presented, in order to form statements further on. The types of references used are accounting concepts, standards and models of appraisal. A number of definitions as well as the meaning of having an appraisal made internally and externally have been discussed.</p><p>The frame of reference is then followed by the empirical studies, where information derived from the annual reports has been combined with information provided by the respondents to our questionnaires. The respondents are not only represented by 13 companies but also by two auditors and Bo Nordlund, who is doing research within this field.</p><p>The result of the study is first of all that the cash flow model is the one used by all companies, whereas the sales comparison approach is used only to estimate certain components in the cash flow model. Secondly, property appraisal will always be surrounded by a high degree of subjectivity and uncertainty. This is why we question the expression ‘fair value’, will it ever be possible to reach a fair value when appraising?</p>

On January 1, 2005 a new accounting standard became the valid standard for all listed companies within the EU and among them the property companies. This means that the real estate business now appraise their property holdings at fair value, using the IAS 40 – Investment Property standard. The new IAS/IFRS standards opens up for a more subjective judgment, and appraisal at fair value is used to a greater extent. An important problem which should be acknowledged when appraising properties at fair value is the uncertainty that the appraisal is associated with. A description whether the property companies use the sales comparison approach or the income approach when appraising their property holdings have been given. And by reading annual reports and sending questionnaires to the listed property companies on the Swedish market a study has been made about how properties are appraised. Another aim was to find out if the standard has led to an increased comparability and a true and fair view. In the frame of reference, information taken from annual reports and other literature has been presented, in order to form statements further on. The types of references used are accounting concepts, standards and models of appraisal. A number of definitions as well as the meaning of having an appraisal made internally and externally have been discussed. The frame of reference is then followed by the empirical studies, where information derived from the annual reports has been combined with information provided by the respondents to our questionnaires. The respondents are not only represented by 13 companies but also by two auditors and Bo Nordlund, who is doing research within this field. The result of the study is first of all that the cash flow model is the one used by all companies, whereas the sales comparison approach is used only to estimate certain components in the cash flow model. Secondly, property appraisal will always be surrounded by a high degree of subjectivity and uncertainty. This is why we question the expression ‘fair value’, will it ever be possible to reach a fair value when appraising?

Doctor Educationis / It is rare in law and in other disciplines for a word or a phrase to appear to mean what it does not. This is, however, true when it comes to life imprisonment or life sentence. I Unlike sentences like the death penalty, there have been instances where even those who are expected to know the meaning of the sentence of life imprisonment have misunderstood it.2 This misunderstanding is compounded by the fact that even dictionaries that have always helped us to understand the meaning of the words are of little help when it comes to the definition of life imprisonment. The Oxford Advanced Leamer's Dictionary, for example, defines life sentence to mean 'the punishment by which [some body] spends the rest of their life in prison." It goes ahead to define a 'lifer' as 'a person who has been sent to The ambiguity of life imprisonment could partly explain why the campaign prison for their whole life." to abolish the death penalty and substitute it with life imprisonment has option to choose between the death penalty and life-imprisonment,

This thesis compares the selected type of property valuation methods in the garage area of the Prostějov. Due to instructions of the work, the methods of valuation were chosen: cost method, comparison according to law and comparison based on databases. The thesis consists of a theoretical part, where is the introduction of basic concepts, market analysis and valuation of real estate. This is followed by a practical part, where is the description of the site and the actual value of selected garages with their descriptions and photographs. Differences of ways of valuation and their causes, which are based on obtained data, are discussed at the end of work.

This thesis focuses on assessing the differences in prices of garages in various areas of the town of Olomouc. To state the differences two methods were used: the cost-based appraising method and the comparative method. In addition, market price were stated and compared to the administrative one. There were fifteen garages selected for the purpose of this text. In the first part of this work basic concepts are defined. The following part is descriptive and brings the town of Olomouc into focus. Further on, particular ways of appraising are explained. Next, the selected garages are introduced and appraised. In conclusion, based on given facts, the factors influencing prices of garages are assessed as well as the causes of discrepancies between prices stated with the use of different methods.

This dissertation analyse selected used methods of appraising of flats and their reciprocal comparing. Then the dissertation defines basic concepts and percepts, with them the matters of appraising of flats hang together. Priceds flats thein are in Pilsen in the in area Bolevec. There were selected flats with differeent layout.

This master‘s thesis aim is to provide a comparison of methods in garage appraisals within the territory of the city Brno. This comparison is being done on several immovables and using multiple apprising methods. The acquired data are further evaluated afterwards. First, the garage market in Brno is analyzed. This is done by comparing the supply with the demand incl. those characteristics that could influence the prices of the immovable properties. This analysis is based on real-world data of garage sales from an estate agency. For the appraisal itself, 10 immovables of the type “garage” were chosen. These are then appraised using the cost-based and comparative methods. The location distribution of these estates in the territory of the city Brno and within the city quarters has been chosen in such a manner to provide the most different ones. Then the acquired data are being compared and statistically evaluated. Such information can be used in the practice when appraising of such immovables on the market with garages within the territory of the city Brno is being done.

Master thesis is focused on determination of differences in ways of valuation in city Olomouc. Fifteen garages were used to price estimate in this city. The first part of work deals with basic terms and theoretical definition of methods of valuation. Due to instructions of the work, the methods of valuation were chosen: cost method, comparison according to law and comparison based on databases. In the following parts are described chosen garages and there is undertaken evaluation. Differences of ways of valuation and their causes, which are based on obtained data, are discussed at the end of work.

In the process of property appraising, the material value of a building is usually set in these ways: - through a proceeding in compliance with the regulation to the law on property appraising without considering the coefficient of marketability (Kp), - through a detailed item budget or with the aid of aggregated items, - through a calculation based on technical-economic indicators (THU). In all cases, calculation of wear based on the age of the building or its parts is applicated without sufficient considering the real technical condition of the building. The thesis is concerned with working out a more precise option of the last mentioned way of setting material value of a building, i.e.on the base of price indicators. The aim of the thesis is to suggest a method of property appraising through an alternative way that would more precisely consider the real technical condition of the building and its wear. This aim can be reached by using a set of differentiated price indicators and by giving precision to the calculation of wear deduction based on evaluation of the real technical condition of defined particular parts of the building. To reach this aim, the thesis suggests a procedure of using price indicators from the Catalogue of buildings and compounds, a procedure of dividing a building into functional segments, and a procedure of setting wear deduction based on real defects of functional segments and on the level of their degradation. The thesis follows results of a grant task Optimalization of technical-economic characteristic of a building, on which the author participated in a close cooperation with the Qualiform company, RTS company and the Institute of Construction Economics and Control of VUT FAST.

The increasing evidence of the organizational demands encountered by sports performers provides a fertile ground for research. There is now a requirement to move beyond describing the organizational stressors that performers encounter in order to understand the complex appraisal and coping processes that athletes engage in when experiencing organizational stress. This thesis aimed to conduct a detailed examination of these processes in high-level sport performers. Chapter 2 describes a narrative review of the extant appraisal literature that has examined the roles of situational and personal influences on appraising. In order to generate a detailed understanding of this literature, the review includes findings from the general, occupational, organizational, and sport psychology literatures. This review was instrumental in determining the direction of the research described in later chapters. Chapter 3 aimed to narrow the focus of the thesis to organizational stress transactions in sport performers and therefore, describes a diary study that explored swimmers appraisals of organizational stressors. The findings of this study provided insight into the complex process of appraisal and suggested that appraisals are related to the situational property of the stressor encountered. In addition, the results pointed to the importance of exploring the coping strategies that athletes use to manage organizational stressors in future research. Chapter 4 describes a narrative review of the literature that has examined athletes ways of coping with organizational stressors. Due to the limited sport psychology research in this area and in order to extend current knowledge in sport, prominent findings from the organizational and occupational psychology domains were considered. Chapter 5 was designed to extend the findings of Chapter 3 and the existing literature by examining the coping strategies that swimmers use in response to organizational stressors. This chapter highlighted the complexity of coping and suggested that appraisal mechanisms are linked to the coping family employed. Chapter 6 aimed to take a more complete approach to examining organizational stress transactions by exploring various components of stress transactions. The study presented in this chapter suggested that the appraisal an athlete makes is influential in determining the performance outcome that they will experience. Collectively, the chapters described above highlighted appraising as the pivotal element in stress transactions and established a rationale for the cognitive-behavioral based intervention that is described in Chapter 7. The study presented in Chapter 7 aimed to alleviate some of the negative outcomes of organizational stress by optimizing sport performers appraisals. The findings suggested that cognitive restructuring was a useful technique for achieving this aim. The program of research presented in this thesis suggests that appraising is the pivotal element of organizational stress transactions in sport and that appraising can be optimized in order to alleviate the negative emotional and performance outcomes of maladaptive appraisals. In addition, the research highlights the importance of considering the situational properties of stressors, the complexity of coping, and the relationships between components of stress transactions in future research. Further, the findings presented within this thesis suggest that future research should aim to make methodological and measurement advances and examine, in detail, performers appraisal and coping processes.